Subscription to the share capital of the Private Shareholding Company  An analytical study

Abstract
This article to address the legal ambiguities relating to the share subscripition agreement on Private Corporation capital ( private Compannies Limit by shares ) pursuant to the Coalition Provisional Anthority’s order in Iraq (CPA) No.(64) , which amededthe Iraqi Companies Law No (21) On 1997 . This article will highlight all the relating issues as well as subscription agreement in order to find out the propsed solutions for the core issue as well as providing a clear illustration about the definition and the legal nature of subscription agreement in the Iraqi law.